2016 (11) TMI 373

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ] the provisions of section 80-IA(5) treating undertaking as a separate sole source of income cannot be applied to a year prior to the year in which the assessee opted to claim relief under section 80-IA for the first time. Depreciation and carry forward loss relief to the unit which claims deduction under section 80-IA, cannot be notionally carried forward and set off against the income from the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... K., Adv. Mr. Rakesh K. Sharma, Adv. Mr. Franklin Caesar Thomas, Adv. Mr. Chand Qureshi, Adv. Mr. M. P. Siddiqui, Adv. Special Leave to Appeal (C) No. 33475/2012, SLP (C)...CC No. 14207/2016, SLP (C)...CC No. 14992/2016, SLP (C)...CC No. 16258/2016, SLP (C)...CC No. 15917/2016, SLP (C)...CC No. 13808/2016, SLP (C)...CC No. 15440/2016, SLP (C)...CC No. 15545/2016, SLP (C)...CC No. 15549/2016, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X